118 STAT. 1618 PUBLIC LAW 108–357—OCT. 22, 2004 in any act giving rise to such penalty shall be jointly and severally liable with such entity for such penalty. ‘‘(2) AFFILIATED GROUPS.—If a business entity described in paragraph (1) is part of an affiliated group (as defined in section 1504(a)), the parent corporation of such entity shall be jointly and severally liable with such entity for the penalty imposed under this section. ‘‘(c) REASONABLE CAUSE EXCEPTION.—No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.’’. (b) CONFORMING AMENDMENTS.—(1) Section 4083(d)(3), as amended by this Act, is amended— (A) by striking ‘‘ENTRY.—The penalty’’ and inserting: ‘‘ENTRY.— ‘‘(A) FORFEITURE.—The penalty’’, and (B) by adding at the end the following new subparagraph: ‘‘(B) ASSESSABLE PENALTY.—For additional assessable penalty for the refusal to admit entry or other refusal to permit an action by the Secretary authorized by para graph (1), see section 6717.’’. (2) The table of sections for part I of subchapter B of chapter 68, as amended by this Act, is amended by inserting after the item relating to section 6716 the following new item: ‘‘Sec. 6717. Refusal of entry.’’. (c) EFFECTIVE DATE.—The amendments made by this section shall take effect on January 1, 2005. SEC. 860. REGISTRATION OF PIPELINE OR VESSEL OPERATORS REQUIRED FOR EXEMPTION OF BULK TRANSFERS TO REGISTERED TERMINALS OR REFINERIES. (a) IN GENERAL.—Section 4081(a)(1)(B) (relating to exemption for bulk transfers to registered terminals or refineries) is amended— (1) by inserting ‘‘by pipeline or vessel’’ after ‘‘transferred in bulk’’, and (2) by inserting ‘‘, the operator of such pipeline or vessel,’’ after ‘‘the taxable fuel’’. (b) EFFECTIVE DATE.—The amendments made by this section shall take effect on March 1, 2005. (c) PUBLICATION OF REGISTERED PERSONS.—Beginning on January 1, 2005, the Secretary of the Treasury (or the Secretary’s delegate) shall periodically publish under section 6103(k)(7) of the Internal Revenue Code of 1986 a current list of persons registered under section 4101 of such Code who are required to register under such section. SEC. 861. DISPLAY OF REGISTRATION. (a) IN GENERAL.—Subsection (a) of section 4101 (relating to registration) is amended— (1) by striking ‘‘Every’’ and inserting the following: ‘‘(1) IN GENERAL.—Every’’, and (2) by adding at the end the following new paragraph: ‘‘(2) DISPLAY OF REGISTRATION.—Every operator of a vessel required by the Secretary to register under this section shall display proof of registration through an identification device prescribed by the Secretary on each vessel used by such oper ator to transport any taxable fuel.’’. (b) CIVIL PENALTY FOR FAILURE TO DISPLAY REGISTRATION.— Effective date. 26 USC 4101 note. 26 USC 4081 note. 26 USC 4083 note.
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